The Technique of Conducting and Accounting for Export Currency Receipts of Ukrainian IT Companies in Electronic Money

Abstract

The order of recording and accounting for currency receipts of Ukrainian IT companies in electronic money for export activities has been investigated. The classification of Ukrainian IT companies has been refined to align with the types of digital products and services they export. The existing legislative requirements for the technical aspects of receiving payment from non-residents in foreign currency through electronic money have been systematized. Proposals have been made to improve the existing Chart of Accounts used by Ukrainian enterprises for organizing the accounting of currency settlement operations in electronic money.